Ordinance for setting up Tax Tribunal challenged in HC

NEW DELHI: The Delhi High Court on Wednesday began hearing on a petition challenging the Ordinance for setting up of National Tax Tribunal (NTT) which would be empowered to settle disputes related to taxation.
The petition which came up for hearing before a bench comprising Chief Justice B C Patel and Justice A K Sikri contended that the Ordinance undermines the Constitutional status of the High Courts by seeking to substitute them with a statutory body like a Tribunal.
Senior advocate Amarjit Singh Chandiock, appearing for the petitioner H C Bhatia, submitted that there was no exigency for the Centre to set up the Tribunal by way of Ordinance under Article 123 of the Constitution as there were neither any materials on record nor any reasons mentioned to justify the invocation of such an emergency power.
The counsel further contended that the Ordinance was issued without waiting for the Parliament to sit in session.